Applicable large employers (ALEs) must furnish employees with Form 1095-C for 2016; smaller employers with self-insured health plans (e.g., health reimbursement arrangements) must give employees Form 1095-B. The due date for doing this had been set to be the same date as furnishing W-2s for 2016 (January 31, 2017). However, the IRS has granted employers 30 days more time (to March 2, 2017) to furnish employee forms. However there is no extension for transmittals, which are due to the IRS on February 28 for paper filing (which is rare) or March 31 for electronic filing.